SM07220 | Special Measures: Representations: Warning Notices

A large business (SM02000) can only make representations to HMRC after a Warning Notice has been issued. No representations are allowed before or during the decision-making process undertaken by the designated HMRC officer (SM04000).

During the Warning Notice period, a large business is permitted to make representations to HMRC to have the Warning Notice withdrawn. This includes requests to HMRC not to issue a Special Measures Notice.

FA2016/SCH19/PT3/PARA42(4)